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[:en]A new ancillary obligation Paulo Machado (Attorney from Tax Law Department) Júlia Bandeira de Melo Campos (Intern from Imigration Department) The Federal Revenue established the Instruction nº 1277 from June 28, 2012, that disciplines a new ancillary obligation which is to provide information concerning to transactions between residents in Brazil with residents abroad. These transactions are those made with intangible services and other operations that produce changes on the heritage of individuals, legal entities or depersonalized. The supply of information has to be made through the electronic system available on e-CAC (Virtual Center to Taxpayer Assistance) from Federal Revenue, within 30 days from the beginning of the service rendering, commercialization of intangibles, or transaction that produces variation in equity. However, according to paragraph 1º of Article 3rd of the Instruction nº 1277, until December 31, 2013, that period will be extended to 90 days. The initial term for the supply of the information is in the attached statement of the rules under consideration, being different depending of the services. The services detailed are: construction services; postal services, collection services, shipment or delivery of documents (except cards) or small objects; express delivery services; maintenance, repair and installation (except construction) – August [...]Chenut Advogados
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